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Jawaharmal vs State Of Rajasthan And Others on 22 September, 1965 cites

M/S. Sainik Motors, Jodhpur And Others vs The State Of Rajasthan on 28 March, 1961

In order to appreciate the contention of the petitioner that the Act is invalid, it is necessary to mention the legislative background of the Act. The Le-islature of respondent No. 1 passed an Act in 1959 (No. 18 of 1959 known as the Rajasthan Passengers and Goods Taxation Act, 1959 (hereinafter called the principal Act'). This Act received the assent of the President on April 2, 1959; was published in the Rajasthan Gazette on April 30, 1959, and came into force on May 1, 1959. The validity of this Act has been upheld by this Court in M/s Sainik Motors, Jodhpur & Ors. v. The State of Rajasthan(1). Section 3 of the, principal Act authorised the State Government to levy, charge and collect tax on all fares and freights in respect of all passengers carried and goods transported by motor vehicles in Rajas- than. The said section further provided that the rate of the tax shall not exceed 1/8th of the value of fare or freight in the case of cemented, tarred, asphalted, metalled, gravel and kankar roads, and shall not exceed 1/12 of such value in other cases as may be notified by the State Government from time to time.
Supreme Court of India Cites 18 - Cited by 124 - M Hidayatullah - Full Document
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